PENGARUH GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING TERHADAP SUSTAINABLE DEVELOPMENT DENGAN GREEN INTELLECTUAL CAPITAL SEBAGAI VARIABLE MODERASI

Anggi Anggi; Nurlaili Nurlaili; Liya Ermawati

doi:10.31955/mea.v10i1.7418

Anggi Anggi UIN Raden Intan Lampung, Bandar Lampung
Nurlaili Nurlaili UIN Raden Intan Lampung, Bandar Lampung
Liya Ermawati UIN Raden Intan Lampung, Bandar Lampung

DOI: https://doi.org/10.31955/mea.v10i1.7418

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Green Accounting dan Material Flow Cost Accounting (MFCA) terhadap Sustainable Development dengan Green Intellectual Capital (GIC) sebagai variabel moderasi pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2020-2024 penelitian ini menggunakan pendekatan kuantitatif dengan metode eksplanatori. Populasi penelitian terdiri atas 71 perusahaan dengan sampel sebanyak 27 perusahaan yang dipilih menggunakan purposive sampling berdasarkan kriteria tertentu. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Analisis data dilakukan menggunakan analisis regresi linier berganda dan moderate regression analysis (MRA) dengan bantuan perangkat lunak SPSS versi 21. Hasil penelitian menunjukkan bahwa Green Accounting berpengaruh positif dan signifikan terhadap Sustainable Development. Selain itu, Material Flow Cost Accounting juga terbukti berpengaruh positif signifikan terhadap Sustainable Development. Hasil analisis menunjukkan bahwa Green Intellectual Capital tidak mampu memoderasi hubungan antara Green Accounting dan Sustainable Development. Namun, Green Intellectual Capital terbukti secara signifikan memperkuat hubungan antara Material Flow Cost Accounting dan Sustainable Development. Temuan ini menegaskan bahwa keberhasilan MFCA dalam meningkatkan pembangunan keberlanjutan sangat dipengaruhi oleh kualitas sumber daya manusia, sistem organisasi, dan hubungan eksternal yang berorientasi lingkungan. Penelitian ini memberikan implikasi teoritis bagi pengembangan akuntansi lingkungan dan strategi keberlanjutan.

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